Chile Tax filing deadlines
Chile Tax filing deadlines: 4 deadline rules held, cited to 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: DL 825, Ley sobre Impuesto a las Ventas y Servicios, art. 64. Last checked against the official source on 13 Oct 2026.
Official source: 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: DL 825 · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Chile for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 3 Latin American countries →
| Current value | 4 deadline rules |
|---|---|
| In force from | — |
| Official source | 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: DL 825, Ley sobre Impuesto a las Ventas y Servicios, art. 64 — Biblioteca del Congreso Nacional (LeyChile) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://latamref.dev/v1/cl/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cl/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | IVA — declaración y pago mensual (Formulario 29), plazo legal base Los contribuyentes afectos al DL 825 (Ley sobre Impuesto a las Ventas y Servicios). Statutory base date only: taxpayers who file electronically and issue electronic tax documents have a later date under Decreto 1.001 (2006) of the Ministerio de Hacienda, which is not verified or modelled here. | monthly | 12th day of the following month | moves to the next business day | DL 825, Ley sobre Impuesto a las Ventas y Servicios, art. 64 —… “hasta el día 12 de cada mes, los impuestos devengados en el mes anterior” | 2026-10-13 |
| PAYE / payroll withholding | Retenciones de impuesto (incluye Impuesto Único de Segunda Categoría sobre sueldos) — declaración y pago mensual Las personas obligadas a efectuar las retenciones a que se refieren los números 1, 2, 3, 5 y 6 del artículo 74° de la LIR (N°1: employers paying remuneration subject to the Impuesto Único de Segunda Categoría). Statutory base date only: taxpayers who file electronically and issue electronic tax documents have a later date under Decreto 1.001 (2006) of the Ministerio de Hacienda, which is not verified or modelled here. | monthly | 12th day of the following month | moves to the next business day | DL 824, Ley sobre Impuesto a la Renta, art. 78 — Biblioteca del… “dentro de los primeros doce días de cada mes, las personas obligadas a efectuar las retenciones a que se refieren los números 1, 2, 3, 5 y 6 del artículo 74°” | 2026-10-13 |
| Corporate income tax | Impuesto a la Renta — declaración anual (Formulario 22) y pago del saldo Contribuyentes obligados a declaraciones anuales (LIR art. 65), incl. Primera Categoría, for the año calendario o comercial ending 31 December. | annual | last day of the 4th month after the period ends | moves to the next business day | DL 824, Ley sobre Impuesto a la Renta, art. 69 — Biblioteca del… “las declaraciones anuales exigidas por esta ley serán presentadas en el mes de abril de cada año” | 2026-10-13 |
| Corporate income tax | Pagos Provisionales Mensuales (PPM) Contribuyentes obligados a presentar declaraciones anuales de primera y/o segunda categoría (LIR art. 84). Statutory base date only: taxpayers who file electronically and issue electronic tax documents have a later date under Decreto 1.001 (2006) of the Ministerio de Hacienda, which is not verified or modelled here. | monthly | 12th day of the following month | moves to the next business day | DL 824, Ley sobre Impuesto a la Renta, art. 91 — Biblioteca del… “el pago del impuesto provisional mensual se realizará directamente en tesorería, entre el 1° y el 12 del mes siguiente al de obtención de los ingresos” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-13 | Pagos Provisionales Mensuales (PPM) | 2026-09-01 – 2026-09-30 | 2026-10-12 2026-10-12 Encuentro de Dos Mundos |
| 2026-10-13 | Retenciones de impuesto (incluye Impuesto Único de Segunda Categoría sobre sueldos) — declaración y pago mensual | 2026-09-01 – 2026-09-30 | 2026-10-12 2026-10-12 Encuentro de Dos Mundos |
| 2026-10-13 | IVA — declaración y pago mensual (Formulario 29), plazo legal base | 2026-09-01 – 2026-09-30 | 2026-10-12 2026-10-12 Encuentro de Dos Mundos |
| 2026-11-12 | Pagos Provisionales Mensuales (PPM) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-12 | Retenciones de impuesto (incluye Impuesto Único de Segunda Categoría sobre sueldos) — declaración y pago mensual | 2026-10-01 – 2026-10-31 | — |
| 2026-11-12 | IVA — declaración y pago mensual (Formulario 29), plazo legal base | 2026-10-01 – 2026-10-31 | — |
| 2026-12-14 | Pagos Provisionales Mensuales (PPM) | 2026-11-01 – 2026-11-30 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | Retenciones de impuesto (incluye Impuesto Único de Segunda Categoría sobre sueldos) — declaración y pago mensual | 2026-11-01 – 2026-11-30 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | IVA — declaración y pago mensual (Formulario 29), plazo legal base | 2026-11-01 – 2026-11-30 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2027-01-12 | Pagos Provisionales Mensuales (PPM) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-12 | Retenciones de impuesto (incluye Impuesto Único de Segunda Categoría sobre sueldos) — declaración y pago mensual | 2026-12-01 – 2026-12-31 | — |
| 2027-01-12 | IVA — declaración y pago mensual (Formulario 29), plazo legal base | 2026-12-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Chile series: Tasa de Política Monetaria (TPM) · Statutory legal interest (interés corriente) · IVA tasa general · VAT registration threshold · Ingreso Mínimo Mensual (IMM) · Feriados legales · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Dominican Republic · Brazil · all 3